This is the commercial version of the top loader trans for the v8-60 for flathead transmission. Asking $400. I will crate and ship. I charge $30 to build a plywood crate. Plus shipping. Below is what the tranny guru MAC VP had to say in a post. The gearbox is a unique V8-60 unit that was optional on the 1937-39 Ford pickups and commercial vehicles (ie: panel trucks). The case fits the 60 hp motor and has the bump out for the starter bendix. The neat thing about the gearbox is that it holds the 37-38 type gearset, rather than the little bitty 60 hp gears. It would have the double detent type shifter housing. Some of those towers had a single detent inside, or had the plunger instead of a ball bearing. This gearbox could also be equipped with the 39-48 gearset with the modern type synchro assembly.